The Bryan City Tax Department is available to assist
you in completing your city tax returns and answer
any questions you may have about your tax filing.

The Bryan City income tax was implemented in 1967.
The current tax rate is 1.8% and is levied on wages
and net profits of any business operating in Bryan,
both resident and non-resident. You may refer to the
General Information section of the instructions form
for information of what income is considered
taxable, credit for local tax paid to other cities,
penalty and interest, part year calculations, etc..
Net operating loss carry forward is NOT allowed for
net-profit businesses until tax year 2017 filed in
2018.

Mandatory filing is required for all residents of
Bryan who are eighteen years of age or older, even
if the resident has no taxable income and/or does
not file a federal income tax return. If there is no
taxable income to report, the Bryan return must be
filed stating the work status of the tax payer, ex:
unemployed, workers compensation, retired, etc.

Income tax return due date is the same as your
federal income tax return due date: April 15th or
the revised federal due date.

Every employer is deemed to be a trustee of the City
of Bryan in collecting and withholding of the Bryan
income tax on employee's wages and is liable to the
City for the payment of such tax, whether actually
collected by the employer or not.

Attention: Some Browsers (Google Chrome) default PDF viewing plug-in
is not supported. In order to use the pre-filled tax
forms we've provided, you will need to right click
on the "Click Here" link or "Forms" link and save the file to your
computer before opening it. (Must have Adobe Acrobat
(PDF) Reader.)

The State of Ohio has made sweeping changes to
municipal income tax laws (via the Ohio Revised
Code) effective for tax years beginning on January
1, 2016.

Immediate changes effective
for tax year 2016 and beyond

ESTIMATED TAX RETURNS

Any taxpayer, business or individual, is required to
file an estimated tax form if the amount owed the
City (over the withholding amounts) is $200.00 or
more in a calendar year.

To clarify: If your Bryan tax is not fully
withheld by your employer, you MUST make
estimated tax payments using the following schedule
to avoid an underpayment of estimated tax penalty if
the estimated tax is $200.00 or greater for
the year.

Filings are due the 15th of the month as follows:

·
22.5% by April 15, 2016

·
45% by June 15, 2016

·
67.5% by September 15, 2016

·
90% by December 15, 2016

Failure to have 90% of your Bryan tax liability paid
via withholding credits and/or estimated payments
will result in a penalty of 15% of the amount not
timely paid. This penalty applies to each quarter
that was not timely paid. You may also avoid this
penalty by having 100% of your previous year’s Bryan
tax liability paid via withholding credits and/or
estimated payments by the April 15th due
date or the federal revised due date.

Interest for tax year 2016 and beyond is changing to
an annualized rate based on the Federal Reserve rate
for the prior year plus 5%.

INCOME TAX RETURNS for tax year 2016 and beyond

Individual and Business

NOTE: If you have
filed a Federal Extension form timely, attach a copy
of your filed Federal Extension to your tax return
when filed to avoid late filing penalties. Those
taxpayers who do NOT have a federal extension, must
send a written request to the City of Bryan Income
Tax Department by the April 15th due date (or the
federal revised due date) and attach a copy to your
return to avoid late filing penalties.

Late or non-filing penalty for tax year 2016 and
beyond is $25.00 per month (or part thereof) up to a
maximum of $150.00.

Late or non-payment penalty for tax year 2016 and
beyond is a one-time 15% of the tax not timely paid.

Interest for tax year 2016 and beyond is changing to
an annualized rate based on the Federal Reserve rate
for the prior year plus 5%.

Bryan
City Income Tax Forms
Forms are in Adobe Acrobat (PDF) format. Be sure to
check the "Shrink to fit printable area" box when
printing from Adobe Acrobat Reader. If you don't
have the reader, click here to go to the Adobe site
for a
free Adobe Acrobat Reader.

**NOTE: YOUR TAX FORM CANNOT BE SUBMITTED
ELECTRONICALLY.**

Once you complete the tax return you are required
to:

Print the completed tax return

Sign the completed tax return

ATTACH ALL W-2'S AND OTHER FEDERAL SCHEDULES USED
IN CALCULATING THE RETURN AND MAIL TO:

City of Bryan

P.O. Box 190

Bryan, OH 43506

Bryan City Income Tax Forms
Forms are in Adobe Acrobat (PDF) format. Be sure to
check the "Shrink to fit printable area" box when
printing from Adobe Acrobat Reader. If you don't
have the reader, click here to go to the Adobe site
for a
free Adobe Acrobat Reader.

Please have all appropriate W-2's, 1099's and other
schedules available before entering the tax form.
Click on the link above to download your personal tax
form.